Z odstopanjem od člena 12(3)(a) Direktive 77/388/EGS lahko Estonija do 30. junija 2007 ohrani nižjo stopnjo davka na dodano vrednost, ki ne sme biti nižja od 5 %, od dobave toplote, ki se prodaja fizičnim osebam, stanovanjskim združenjem, združenjem stanovalcev, cerkvam, cerkvenim društvom ter institucijam in organom, ki jih financira država, podeželska občina ali mestni proračun, ter od dobave šote, briketov, premoga in kurilnega lesa fizičnim osebam.
By way of derogation from Article 12(3)(a) of Directive 77/388/EEC, Estonia may maintain a reduced rate of value added tax of not less than 5% on the supply of heating sold to natural persons, housing associations, apartment associations, churches, congregations, and institutions or bodies financed from the state, rural municipality or city budget, as well as on the supply of peat, fuel briquettes, coal and firewood to natural persons, until 30 June 2007;